기타(지방세)
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
1. The grounds for appeal by the plaintiff citing the judgment of the court of first instance are not significantly different from the allegations in the court of first instance, and the fact-finding and judgment of the court of first instance are deemed
Therefore, the reasoning for the judgment by the court concerning the instant case is as follows, except for the following portion and the part which the Plaintiff specifically emphasized as the grounds for appeal by this court, and addition of Paragraph 2, it is identical to the reasoning of the judgment of the court of first instance. Thus, this is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the
Part 2 of the judgment of the first instance court, Part 7 "Incheon-gu, Seocheon-gu, Incheon shall be changed to "In Mancheon-gu E".
2. Determination on the grounds for appeal
A. The Plaintiff’s grounds of appeal 1) Article 120(3) of the former Act on Special Cases concerning Tax Restriction (amended by Act No. 13637, Dec. 29, 2015) stipulates only the provision on the basis of additional collection in the event of a violation of an obligation to reduce or exempt acquisition tax (Evidence No. 10). As such, Article 58-3(1) of the former Restriction of Special Local Taxation Act and Article 13(2) and (3) of the former Local Tax Act cannot be applied. Therefore, the part exceeding the amount of tax exempted under the main sentence of Article 120(3) of the former Act on Special Cases concerning Tax Restriction (amended by Act No. 13637, Dec. 29, 2015) of the instant disposition is unlawful. 2) After reviewing the Plaintiff’s business plan and its business plan submitted by the Plaintiff, the Defendant did not inform the Plaintiff that the amount of acquisition tax exemption would be collected within two years, and expressed its view that it is a public figure
Accordingly, without negligence, the Plaintiff leased the leased part of this case with the trust of the Defendant’s statement of opinion.
In particular, the notice of non-taxation refers to only Article 120(3) of the Restriction of Special Taxation Act as a basis provision for collection in the event of a violation of the duty of reduction or exemption, and does not refer to Article 13(2) of the Local Tax Act, but also under the Local Tax Act.